CD Skripsi

Analisis Efektivitas Dan Kontribusi Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Di Kota Pekanbaru

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This research aims to investigate the effectiveness and contribution of the Hotel Tax and Entertainment Tax to the Local Own-Source Revenue (PAD) in Pekanbaru City. The study utilizes secondary data from the years 2013-2022 sourced from the Pekanbaru City Regional Revenue Agency, as well as relevant journals and literature related to this research. The data analysis method employed in this study is qualitative descriptive analysis. The research findings indicate that the effectiveness ratio of revenue collection from the Hotel Tax and Entertainment Tax in Pekanbaru City relative to the PAD fluctuated from 2013 to 2022. The Hotel Tax is considered fairly effective with an average effectiveness ratio of 86.065%. Meanwhile, the Entertainment Tax is deemed less effective with an average effectiveness ratio of 75.185%. The research also reveals that the contribution of the Hotel Tax and Entertainment Tax from 2013 to 2022 to the PAD in Pekanbaru City, measured by the contribution ratio obtained each year, remains below 10% on average. The average contribution ratio for the Hotel Tax is 5.62%, and for the Entertainment Tax, it is 3.61%, indicating a significant under-contribution to the Local Own-Source Revenue in Pekanbaru City.
Keywords: Effectiveness, Contribution, Hotel Tax, Entertainment Tax, Local Revenue

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002113374

Penerbit

Pekanbaru : Universitas Riau - FEB - Ilmu Ekonomi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002113374

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Vina

Versi lain/terkait

Lampiran Berkas

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